FAC Explorer

Audit 366081

FY End
2024-12-31
Total Expended
$14.52M
Findings
2
Programs
1
Organization: Wtia Workforce Institute (WA)
Year: 2024 Accepted: 2025-09-11
Auditor: Clark Nuber Ps

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
576167 2024-001 Significant Deficiency - B
1152609 2024-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
11.307 Economic Adjustment Assistance $14.52M Yes 1

Contacts

Name Title Type
MDM9F73QJ1Z1 Osama Shams Eddin Auditee
2536529220 Mitchell Hansen Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following cost principles in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization has elected to use the de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of the Organization under programs of the federal government for the year ended December 31, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
Title: Note 2 - Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following cost principles in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization has elected to use the de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following cost principles in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Note 3 ‐ Indirect Cost Rate Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following cost principles in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization has elected to use the de minimis indirect cost rate allowed under the Uniform Guidance. The Organization has elected to use the de minimis indirect cost rate allowed under the Uniform Guidance

Finding Details

Finding 2024-001
Finding - 2024-001 Significant deficiency in internal control over compliance with allowable costs meeting the requirements of 2 CFR Part 200. Federal Agency: U.S. Department of Commerce Program Title: Economic Adjustment Assistance Program Assistance Listing Number: 11.307 Award Number: MDM9F73QJ1Z1 Criteria Organization policy and Uniform Guidance (2 CFR 200.303) require that all nonpayroll disbursements be supported by documented approval from an authorized official prior to payment to ensure proper internal control over federal funds. Condition/Context During our testing of 21 nonpayroll disbursements, we noted that 9 disbursements lacked evidence of the required approval by an authorized official. Cause During the year, the Organization implemented a new financial system. As a result of the system change, all supporting data for nonpayroll disbursements was lost prior to the conversion and could not be recovered or reconstructed. Effect Failure to document approvals increases the risk of unauthorized or improper disbursements and noncompliance with internal control policies, which could result in questioned costs or loss of federal funding Questioned Costs None identified. Recommendation We recommend the Organization reinforce its procedures and implement controls to ensure that supporting documentation is retained and properly migrated during system changes, and that all nonpayroll disbursements are properly approved and documented in accordance with policy and federal requirements Views of Responsible Individual and Corrective Action Plan Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2024-001
Finding - 2024-001 Significant deficiency in internal control over compliance with allowable costs meeting the requirements of 2 CFR Part 200. Federal Agency: U.S. Department of Commerce Program Title: Economic Adjustment Assistance Program Assistance Listing Number: 11.307 Award Number: MDM9F73QJ1Z1 Criteria Organization policy and Uniform Guidance (2 CFR 200.303) require that all nonpayroll disbursements be supported by documented approval from an authorized official prior to payment to ensure proper internal control over federal funds. Condition/Context During our testing of 21 nonpayroll disbursements, we noted that 9 disbursements lacked evidence of the required approval by an authorized official. Cause During the year, the Organization implemented a new financial system. As a result of the system change, all supporting data for nonpayroll disbursements was lost prior to the conversion and could not be recovered or reconstructed. Effect Failure to document approvals increases the risk of unauthorized or improper disbursements and noncompliance with internal control policies, which could result in questioned costs or loss of federal funding Questioned Costs None identified. Recommendation We recommend the Organization reinforce its procedures and implement controls to ensure that supporting documentation is retained and properly migrated during system changes, and that all nonpayroll disbursements are properly approved and documented in accordance with policy and federal requirements Views of Responsible Individual and Corrective Action Plan Management agrees with the finding and has provided the accompanying corrective action plan.